Usha Martin is an integrated steel and mining company headquartered in Kolkata, India. It has business segments in steel and mining, wire ropes and specialty products, and cables. The document discusses Usha Martin's presence across countries, products, and major overseas units. It then describes the company's design of study for inventory management using ABC analysis to classify inventory items into A, B, and C categories based on their value to total inventory cost. ABC analysis shows that category A items constitute 70% of total cost, category B 20%, and category C 10%. The conclusion is that Usha Martin has achieved success through proper inventory management, and further emphasis should be given to effective inventory control.